Suchergebnisse

As a result of the study, the effect of curing accelerators (heterocyclic amine and zinc-containing accelerator) on the structure, physico-mechanical and protective properties of coatings based on powder epoxy-polyester compositions was established. The introduction of accelerators into the compositions affects the depth and speed of the curing process of film formers and provides the possibility to reduce the curing temperature. It has been established that the use of heterocyclic amine accelerator is more effective than a zinc-containing catalyst. For compositions containing heterocyclic amine, a decrease in gel time and an increase in the complex of physico-mechanical and protective characteristics of the coatings are observed, which were evaluated for the resistance of the coatings to the static action of a 3 % solution of sodium chloride. It is shown that changes in the protective properties of coatings, depending on the composition, correlate with the structural parameters of the polymer film and are due to the formation of the spatial structure of the polymer with different cross-link density. The use of mixtures of the investigated curing accelerators leads to an increase in the density of the polymer spatial network. This provides high protective properties of coatings to the action of aggressive electrolytes by reducing the permeability of corrosive media into the coating material. For 5000 hours of testing there are no pockets of corrosion under a film and no significant disruption of the continuity of the coatings (bubbles, peeling, wrinkling and cracking) in comparison with the basic compositions that do not contain accelerators.

IntroductionThe main estimated expenditures article is wages in the public health institutions (PHI). Funds from the general and special funds of medical institutions for its implementation are allocated. The functioning of pharmacies (pharmaceutical division) provides the organizational structure of public PHI. The pay of pharmacy workers carried at an acceptable methodology for calculation. Costs of labor are allocated from the state budget (local government). Funds are targeted and cannot be used for other needs of the institution according to the approved Estimates of income and expenditure [1-6].However, constant changes in Ukraine legislation, prospects for the introduction of the practice of national regulations (standards) of accounting in the public sector, cause the objective necessity of the continuation of theoretical research and implementation of new methodological developments which aimed at improving accounting practices expenditures on wages in public PHI [7-10].This publication is the result of the study of the remuneration system of medical and pharmaceutical workers PHI at the end of the 2016 year. Analysis of the changes that take place during 2017 will be the subject of further research.Materials and methodsWe used: meta-analysis of legal normative acts which regulating labor in public health institutions and pharmaceutical divisions, statistical analysis.Legislative acts have been used as materials, such as: Law of Ukraine of 24.03.95 p. Number 108/95-VR "On wages", Draft law № 2309 on 07.07.2015 "The draft law on amendments to some legislative acts of Ukraine concerning improvement of legislation on public health", Decree of the Cabinet of Ministers of Ukraine on 30.08.2002 № 1298 "On the payment of workers on the basis of the Unified Tariff Scale bits and the coefficients for employees of institutions and organizations of budget sphere", Order of the Ministry of Labour and Social Policy of Ukraine, Ministry of Health of Ukraine №308/519 on 05.10.2005 "On regulation of labor remuneration HCF and institutions of social protection" and s.o.Results and discussionThe composition of expenditure on wages that are budget item and have the largest share in the composition of current expenditures of the state HCF was analyzed. PHI expenditures that undertaken by the state or local budgets are called general fund expenditures.Expenditures made by extra budgetary revenues, are called special fund expenditures. The structure of wage bill in health care institutions and in the pharmaceutical division, discussed in the article. The fund consists of: basic wage, additional of wages and other promotions and compensations.PHI expenditures that do not belong to the wage bill and paid by the funds of the state social insurance set. An additional source of financing costs for salaries can be funds coming from enterprises, organizations and institutions under signed contracts, revenues from sponsorship and donations. PHI budget expenditures are divided into cash and factual.Accounting for cash and actual expenditures for salaries in the public PHI made by the accounting items.Conclusions1. Traditions accounting on the eve of reforms of a modernUkrainehealthcare system are reflected in this article. Advantages and disadvantages of budgeting on the basis of the system Semashko M. are in it. Results of the study can be used in reforming pay and the services planned in 2017 the Ministry of Health ofUkraine. Relevant legal structures in the Ministry of Health ofUkrainedoes not exist or they are in the formative stage, so now conduct simulations of financing health care we cannot. Accordingly, the financial logistics of payment for goods and services in the healthcare and pharmaceutical industry ofUkraineis unknown.2. The effectiveness of the system of accounting of expenditures on wages in public hospitals, particularly in the pharmaceutical divisions is largely dependent on compliance with rules and regulations applicable law. Need some revision of the parts of the system, namely stimulating medical and pharmaceutical workers in accordance with the level of responsibility for the performance of their duties.3. The pilot project of the new payment system in theDonetsk,Cherkassy,Poltavaregions and the city. Kyiv according to Decree of CMU (01.01.2017) introduced. All medical institutions ofUkrainewill switch to the new system of payment of 01.07.2017r. Advantages and disadvantages of the new pay system in public health will be analyzed.4. New national provisions of accounting standards in the public sector are directions for further research. ; Досліджено основні аспекти організації обліку видатків на оплату праці в державних закладах охорони здоров'я на підставі діючого нормативно-правового забезпечення. Розглянуто організацію обліку видатків медичного закладу на основну, додаткову зарплату та інші компенсаційні, заохочувальні виплати в системі рахунків бюджетного обліку.

This article shows the possibility of using the method of self-propagating high-temperature synthesis to obtain protective and hardening coatings for the lining of various thermal installations. The development of compositions of ceramic masses for the production of SHS coatings was carried out on the basis of aluminum powder, clay raw materials, exhausting and fluxing components as well as mineralizing additives. The prepared suspension including pre-prepared and thoroughly mixed raw materials was applied with a brush or a spray gun onto the previously cleaned and moistened surface of an aluminosilicate refractory. The firing of the coating was carried out in accordance with the mode of removing the thermal unit at the operating temperature. The temperature of the initiation of the SHS process, previously established using differential thermal analysis, was in the range of 570–720 °C and depended on the chemical composition of the charge. It has been established that the presence of crystalline phases of silica, corundum, hematite and a number of solid solutions (mainly calcium and sodium aluminosilicates) in the coating structure provides the necessary combination of the thermomechanical and thermophysical characteristics of the coatings. On the basis of the conducted research, the expediency of applying the technology of self-propagating high-temperature synthesis for the production of protective and hardening coatings on the lining of thermal units is demonstrated, which is confirmed by industrial tests in the conditions of the Minsk Ceramic Factory OJSC «Keramin».

IntroductionThe main estimated expenditures article is wages in the public health institutions (PHI). Funds from the general and special funds of medical institutions for its implementation are allocated. The functioning of pharmacies (pharmaceutical division) provides the organizational structure of public PHI. The pay of pharmacy workers carried at an acceptable methodology for calculation. Costs of labor are allocated from the state budget (local government). Funds are targeted and cannot be used for other needs of the institution according to the approved Estimates of income and expenditure [1-6].However, constant changes in Ukraine legislation, prospects for the introduction of the practice of national regulations (standards) of accounting in the public sector, cause the objective necessity of the continuation of theoretical research and implementation of new methodological developments which aimed at improving accounting practices expenditures on wages in public PHI [7-10].This publication is the result of the study of the remuneration system of medical and pharmaceutical workers PHI at the end of the 2016 year. Analysis of the changes that take place during 2017 will be the subject of further research.Materials and methodsWe used: meta-analysis of legal normative acts which regulating labor in public health institutions and pharmaceutical divisions, statistical analysis.Legislative acts have been used as materials, such as: Law of Ukraine of 24.03.95 p. Number 108/95-VR "On wages", Draft law № 2309 on 07.07.2015 "The draft law on amendments to some legislative acts of Ukraine concerning improvement of legislation on public health", Decree of the Cabinet of Ministers of Ukraine on 30.08.2002 № 1298 "On the payment of workers on the basis of the Unified Tariff Scale bits and the coefficients for employees of institutions and organizations of budget sphere", Order of the Ministry of Labour and Social Policy of Ukraine, Ministry of Health of Ukraine №308/519 on 05.10.2005 "On regulation of labor remuneration HCF and institutions of social protection" and s.o.Results and discussionThe composition of expenditure on wages that are budget item and have the largest share in the composition of current expenditures of the state HCF was analyzed. PHI expenditures that undertaken by the state or local budgets are called general fund expenditures.Expenditures made by extra budgetary revenues, are called special fund expenditures. The structure of wage bill in health care institutions and in the pharmaceutical division, discussed in the article. The fund consists of: basic wage, additional of wages and other promotions and compensations.PHI expenditures that do not belong to the wage bill and paid by the funds of the state social insurance set. An additional source of financing costs for salaries can be funds coming from enterprises, organizations and institutions under signed contracts, revenues from sponsorship and donations. PHI budget expenditures are divided into cash and factual.Accounting for cash and actual expenditures for salaries in the public PHI made by the accounting items.Conclusions1. Traditions accounting on the eve of reforms of a modernUkrainehealthcare system are reflected in this article. Advantages and disadvantages of budgeting on the basis of the system Semashko M. are in it. Results of the study can be used in reforming pay and the services planned in 2017 the Ministry of Health ofUkraine. Relevant legal structures in the Ministry of Health ofUkrainedoes not exist or they are in the formative stage, so now conduct simulations of financing health care we cannot. Accordingly, the financial logistics of payment for goods and services in the healthcare and pharmaceutical industry ofUkraineis unknown.2. The effectiveness of the system of accounting of expenditures on wages in public hospitals, particularly in the pharmaceutical divisions is largely dependent on compliance with rules and regulations applicable law. Need some revision of the parts of the system, namely stimulating medical and pharmaceutical workers in accordance with the level of responsibility for the performance of their duties.3. The pilot project of the new payment system in theDonetsk,Cherkassy,Poltavaregions and the city. Kyiv according to Decree of CMU (01.01.2017) introduced. All medical institutions ofUkrainewill switch to the new system of payment of 01.07.2017r. Advantages and disadvantages of the new pay system in public health will be analyzed.4. New national provisions of accounting standards in the public sector are directions for further research. ; Досліджено основні аспекти організації обліку видатків на оплату праці в державних закладах охорони здоров'я на підставі діючого нормативно-правового забезпечення. Розглянуто організацію обліку видатків медичного закладу на основну, додаткову зарплату та інші компенсаційні, заохочувальні виплати в системі рахунків бюджетного обліку.

The corrosion resistance of coatings (thickness 70 µm) based on epoxy powder paints modified with aliphatic amine or a mixture of anticorrosive pigments to the action of sodium chloride solution and salt spray has been studied. It is showed that with the increase of molecuar weight of initial epoxy oligomer and also at the incorporation of chemisorbing alifatic amine, containing polar groups, to the decrease in the permeability of the sodium chloride solution into the coating material is observed. It has been established that the observed changes in the properties of the coatings are due to the formation of a spatial structure of the polymer with different cross-link frequencies. It is shown that the introduction of a mixture of anti-corrosion pigments into the composition of paints provides a significant increase in the protective properties of coatings and a high preservation of the physical and mechanical properties of coatings in comparison with the base compositions. For 9000 hours of testing in a sodium chloride solution, the strength characteristics of the coatings decrease by about 10–12 % from the original ones. Based on the results of tests of coatings to the action of salt spray, the possibility of using the developed epoxy powder paints for operation in environments of a high atmospheric-corrosive category – C 5–1, including the application of coatings directly on a metal surface (Direct to metal) without multi-stage preparation of the metal surface for painting, is shown.

The process of forming epoxy powder compositions with the participation of highly dispersed magnesium oxide in the preparation of compositions by extrusion mixing of components in the melt is investigated. It is established that highly dispersed MgO particles participate in the polymerization process and act as additional crosslinking units of defective regions of the polymer network, which improves the functional properties of epoxy powder compositions. Coatings based on modified compositions are characterized by high physicomechanical properties at low temperature curing (130 °С) and can be used to form protective coatings on heat-sensitive products.

The process of modifying aqueous powder suspension materials (APS) based on solid epoxy film-forming agents with highly dispersed powders of magnesium oxide was studied: production by ChemPur (n-MgO – primary size of particles is 36 nm), and magnesium oxide synthesized by a template method from the concentrated bischofite solution (MgOlab – primary size of particles is 102.8 nm). It was shown that presence of active functional surface OHgroups in both samples of magnesium oxide leads to the formation of secondary structures: aggregates and agglomerates. The nature of the influence of the size of aggregates of MgO particles and the conditions of dispersion on the properties of protective coatings is established. The nature of the influence of particle size and dispersion conditions on the properties of protective coatings is established. Optimal properties of coatings based on APS, sedimentation and aggregative stability of suspensions are implemented only under the condition of effective mechanical dispersion in a bead mill, when the most intensive destruction of large aggregates of n-MgO up to 50–60 nm occurs. The distribution of nanoparticle agglomerates in APS at the micro level (700–800 nm) using the MgO-lab does not lead to a significant change in the properties of APS and coatings based on them.It is shown that the introduction of n-MgO into APS allows reduces the curing temperature of the coatings from 110 to 90–100 °С. It is caused by the increase in the density of cross-linking of the spatial structure of polymer. The strength of modified coatings upon impact and tension increases by 2 times in comparison with the base composition, which does not contain nanomodifier, during curing of coatings at100 °C. In comparison with the known water-borne epoxy paints and varnishes, APS compositions are one-pack, they are more technological in use, have a long lifetime (up to 12 months in comparison with the viability of known two-pack epoxies, 1-8 hours). Materials can be used in industry for the protection of metal products, both as primers and as independent coatings.